. The objective of this MD&A is to present the information and the explanation of financial status and operating results as of the date hereof. However, the information provided in this MD&A may vary if
provide projected / forecasted financial statements which is merely optional, the issuer shall properly state the reasonable assumptions, including explanation of calculation methods on setting up such
explanation of calculation methods on setting up such assumptions. 8. Where there has been any material change to the issuer’s accounting policies, provide a summary of the material change and the reason for
prices of principal raw materials are volatile. 5. A description of the marketing channels used by the issuer, including an explanation of any special sales methods, such as installment sales. 6. Summary
necessary to determine the implementation or to make clarification, the intermediary shall operate its business, or implement or clarify such requirement according to the principles of the Notification of
orders, actions and remarks of the SEC Office or any clarification of the offeror through the website of the SEC Office according to the guidelines as specified by the SEC Office. -19- Chapter 4
, comments of the SEC Office or the clarification of the offeror through the website of the SEC Office according to the guideline prescribed by the SEC Office. Chapter 5 Certification of Information
withdrawn an application for an offer for sale of newly issued shares without a clarification of the suspicious grounds under (b) or (c) to the SEC Office or with a clarification that does not contain facts
shares without a clarification of the suspicious grounds under (b) or (c) to the SEC Office or with a clarification that does not contain facts or reasonable ground for refuting the suspicious grounds